At What Age Can You Claim a Child as a Dependent?

Claiming eligible individuals as dependents on federal income tax returns can reduce tax liability and unlock various tax benefits, including certain tax credits and advantageous filing statuses. Understanding the specific criteria set by the Internal Revenue Service (IRS) for who qualifies as a dependent is crucial for accurate tax preparation and maximizing potential savings.

Age Requirements for Claiming a Child

A child’s age at the end of the tax year is a primary factor for claiming them as a “qualifying child” dependent. Generally, a child must be under 19 by December 31st of the tax year. This age limit can be extended if the child is a full-time student.

For a child enrolled as a full-time student, the age limit extends to under 24 years old at the end of the tax year. To be considered a full-time student, the child must have been enrolled for the number of hours or courses their educational institution considers full-time attendance. This enrollment must have occurred during some part of each of five calendar months during the year; these months do not need to be consecutive. An exception to any age limit exists for individuals who are permanently and totally disabled, allowing them to be claimed as a qualifying child regardless of their age.

Other Eligibility Criteria for a Qualifying Child

Beyond age, several other tests must be satisfied for an individual to be considered a “qualifying child.” These criteria ensure the dependency claim accurately reflects relationship and support dynamics. A child must meet all these tests to qualify.

The Relationship Test mandates the child be your son, daughter, stepchild, foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister, or a descendant. An adopted child is treated the same as a biological child, including a child lawfully placed for legal adoption. The Residency Test requires the child to have lived with you for more than half of the tax year. Temporary absences for education, medical care, business, vacation, military service, or detention are counted as time lived with you.

The Support Test specifies the child cannot have provided more than half of their own support for the year. The Joint Return Test states the child cannot file a joint tax return for the year. An exception exists if the child and their spouse file a joint return solely to claim a refund of withheld income tax or estimated tax paid, and neither would owe tax on separate returns. The Citizen or Resident Test requires the child to be a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico.

Determining Who Claims the Child

When a child meets all eligibility criteria, but more than one person could claim them, “tie-breaker” rules apply to determine who has the right to claim the dependent. If an agreement cannot be reached, the IRS applies a set hierarchy.

If only one individual who could claim the child is the child’s parent, that parent claims the child. If both parents could claim the child but do not file a joint return, the child is the qualifying child of the parent with whom the child lived longer during the year. If the child lived with each parent for an equal amount of time, the parent with the higher adjusted gross income (AGI) claims the child. If neither claimant is the child’s parent, the child is claimed by the person with the highest AGI.

Special rules apply for divorced or separated parents. The custodial parent, defined as the parent with whom the child lived for the greater number of nights, typically claims the child. The noncustodial parent may claim the child if the custodial parent releases their claim. This release is accomplished by the custodial parent signing IRS Form 8332, “Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent,” and the noncustodial parent attaching it to their tax return. Form 8332 allows the noncustodial parent to claim benefits like the Child Tax Credit, but generally not the Earned Income Credit or Head of Household filing status, which remain with the custodial parent.